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Chamber and committees

Official Report: search what was said in Parliament

The Official Report is a written record of public meetings of the Parliament and committees.  

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Dates of parliamentary sessions
  1. Session 1: 12 May 1999 to 31 March 2003
  2. Session 2: 7 May 2003 to 2 April 2007
  3. Session 3: 9 May 2007 to 22 March 2011
  4. Session 4: 11 May 2011 to 23 March 2016
  5. Session 5: 12 May 2016 to 4 May 2021
  6. Current session: 13 May 2021 to 2 March 2026
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Displaying 3801 contributions

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Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”, and “Financial sustainability and taxes”

Meeting date: 4 February 2026

Richard Leonard

Mr Smith from Audit Scotland told us that it was “an extreme case”, and the Auditor General told us that he did not think that there was

“sufficient oversight of the arrangement”.—[Official Report, Public Audit Committee, 17 December 2025; c 8.]

That is something for you to consider, permanent secretary.

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”, and “Financial sustainability and taxes”

Meeting date: 4 February 2026

Richard Leonard

I will move us on and invite the deputy convener to put some questions to you.

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”, and “Financial sustainability and taxes”

Meeting date: 4 February 2026

Richard Leonard

I have just one very quick question related to what you have been talking about. Is there any plan to provide an updated analysis of GDP versus gross national income? Is there not an issue with relying on, say, foreign direct investment for economic growth in that it might bring income tax receipts and benefits but the overall impact can be quite extractive?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”, and “Financial sustainability and taxes”

Meeting date: 4 February 2026

Richard Leonard

On behalf of the committee, I thank Jackie McAllister, Gregor Irwin, Shona Riach—although you are not going anywhere, as you are on the next panel, too—and the permanent secretary for your evidence to us this morning. There may be some areas that we will want to follow up with you. Thank you for your candour.

I will now suspend the meeting to allow for a changeover of witnesses.

11:13

Meeting suspended.

11:20

On resuming—

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of Historic Environment Scotland”

Meeting date: 4 February 2026

Richard Leonard

I welcome everybody back to this morning’s meeting of the Public Audit Committee. We have had a changeover of witnesses. I am pleased to welcome a new set of guests who have joined us for consideration of “The 2024/25 audit of Historic Environment Scotland”. I welcome Katerina Brown, who is the chief executive of Historic Environment Scotland; Sir Mark Jones, who is the chair of the board; and Stephen Uphill, who is the chief operating officer. I am also pleased to welcome back Shona Riach, who is the director general exchequer, strategy and performance, who was with us for the earlier evidence session, and to welcome Kenneth Hogg, who is the director for culture and external affairs—both from the Scottish Government.

We have some questions to put to you but, before we get to our questions, I invite Katerina Brown to open up with a short statement.

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of Historic Environment Scotland”

Meeting date: 4 February 2026

Richard Leonard

Thank you. For the record, Ms Brown, you said that you accepted the recommendations and findings of the Audit Scotland report. I look to you and to Sir Mark Jones to confirm that that is the case.

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of Historic Environment Scotland”

Meeting date: 4 February 2026

Richard Leonard

Sir Mark is nodding. I put the same question, which we raised with the permanent secretary earlier, to Shona Riach. Is that the position of the Scottish Government, too?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of Historic Environment Scotland”

Meeting date: 4 February 2026

Richard Leonard

I think, Ms Brown, you felt that you were treated unfairly by the board and you reported that to the Scottish Government. Again, was that around your investigation into those areas that you have identified?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of Historic Environment Scotland”

Meeting date: 4 February 2026

Richard Leonard

Mr Hogg, I will ask you something that we raised with the principal accountable officer earlier this morning and which is the top line in the Audit Scotland report. Why, for six months, was there no interim accountable officer in place?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of Historic Environment Scotland”

Meeting date: 4 February 2026

Richard Leonard

Okay, thanks. Other members of the committee might return to some of those matters, but I now invite the deputy convener to put some questions to you.